DIGROM ENERGY: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DIGROM ENERGY
Largest movements
- Tangible fixed assets -€1.7m
down €1.7m (-32.6%), from €5.2m to €3.5m
of which Land and buildings: -€1.7m
- Receivables within one year +€939,808
up €939,808 (+41.6%), from €2.3m to €3.2m
of which Other amounts receivable: +€1.0m
- Current investments +€701,589
new in 2025: €701,589
- Cash -€492,574
down €492,574 (-100%), from €492,574 to €0
mainly Other debts (-€1.5m) and Receivables within one year (-€939,808)
- Other debts -€1.5m
down €1.5m (-100%), from €1.5m to €0
- Reserves +€811,929
up €811,929 (+21.5%), from €3.8m to €4.6m
of which Distributable reserves: +€811,929
- Accrued charges and deferred income +€244,380
up €244,380 (+101%), from €242,140 to €486,519
- Investment grants -€228,511
down €228,511 (-32.1%), from €710,805 to €482,293
- Gross operating margin -€297,529
down €297,529 (-10.6%), from €2.8m to €2.5m
- Depreciation +€33,180
up €33,180 (+1.9%), from €1.7m to €1.7m
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,600,397 | €8,020,535 | -€579,863 | -6.7% |
| Fixed assets | 21/28 | €5,248,135 | €3,538,388 | -€1.7m | -32.6% |
| Tangible fixed assets | 22/27 | €5,248,135 | €3,538,388 | -€1.7m | -32.6% |
| Land and buildings | 22 | €5,184,010 | €3,474,903 | -€1.7m | -33.0% |
| Furniture and vehicles | 24 | €64,125 | €38,485 | -€25,640 | -40.0% |
| Assets under construction and advance payments | 27 | - | €25,000 | +€25,000 | |
| Current assets | 29/58 | €3,352,262 | €4,482,147 | +€1.1m | +33.7% |
| Stocks and contracts in progress | 3 | €295,501 | €331,729 | +€36,228 | +12.3% |
| Stocks | 30/36 | €295,501 | €331,729 | +€36,228 | +12.3% |
| Amounts receivable within one year | 40/41 | €2,261,494 | €3,201,302 | +€939,808 | +41.6% |
| Trade receivables | 40 | €2,156,125 | €2,083,326 | -€72,800 | -3.4% |
| Other amounts receivable | 41 | €105,368 | €1,117,976 | +€1.0m | +961% |
| Current investments | 50/53 | - | €701,589 | +€701,589 | |
| Cash at bank and in hand | 54/58 | €492,574 | €0 | -€492,574 | -100% |
| Deferred charges and accrued income | 490/1 | €302,693 | €247,527 | -€55,166 | -18.2% |
| Total equity and liabilities | 10/49 | €8,600,397 | €8,020,535 | -€579,863 | -6.7% |
| Equity | 10/15 | €6,306,940 | €6,890,357 | +€583,417 | +9.3% |
| Contributions | 10/11 | €1,825,000 | €1,825,000 | = | 0.0% |
| Capital | 10 | €1,825,000 | €1,825,000 | = | 0.0% |
| Issued capital | 100 | €1,825,000 | €1,825,000 | = | 0.0% |
| Reserves | 13 | €3,771,135 | €4,583,064 | +€811,929 | +21.5% |
| Non-distributable reserves | 130/1 | €182,500 | €182,500 | = | 0.0% |
| Legal reserve | 130 | €182,500 | €182,500 | = | 0.0% |
| Distributable reserves | 133 | €3,588,635 | €4,400,564 | +€811,929 | +22.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €710,805 | €482,293 | -€228,511 | -32.1% |
| Amounts payable | 17/49 | €2,293,458 | €1,130,178 | -€1.2m | -50.7% |
| Amounts payable within one year | 42/48 | €2,051,318 | €643,659 | -€1.4m | -68.6% |
| Trade debts | 44 | €514,717 | €520,417 | +€5,700 | +1.1% |
| Suppliers | 440/4 | €514,717 | €520,417 | +€5,700 | +1.1% |
| Taxes, remuneration and social security | 45 | €76,601 | €123,242 | +€46,640 | +60.9% |
| Taxes | 450/3 | €76,601 | €123,242 | +€46,640 | +60.9% |
| Other amounts payable | 47/48 | €1,460,000 | €0 | -€1.5m | -100% |
| Accrued charges and deferred income | 492/3 | €242,140 | €486,519 | +€244,380 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,701,568 | €1,734,748 | +€33,180 | +1.9% |
| Other operating charges | 640/8 | €16,037 | €16,615 | +€578 | +3.6% |
| Gross operating margin | 9900 | €2,814,835 | €2,517,306 | -€297,529 | -10.6% |
| Operating profit (loss) | 9901 | €1,097,231 | €765,943 | -€331,287 | -30.2% |
| Financial income | 75/76B | €239,953 | €243,030 | +€3,077 | +1.3% |
| Recurring financial income | 75 | €239,953 | €243,030 | +€3,077 | +1.3% |
| Financial charges | 65/66B | €2,983 | €3,405 | +€422 | +14.2% |
| Recurring financial charges | 65 | €2,983 | €3,405 | +€422 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €1,334,201 | €1,005,568 | -€328,633 | -24.6% |
| Income taxes | 67/77 | €199,249 | €193,639 | -€5,609 | -2.8% |
| Profit (loss) for the period | 9904 | €1,134,952 | €811,929 | -€323,023 | -28.5% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €1,134,952 | €811,929 | -€323,023 | -28.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.